What Payroll information prints on Form 1095-C to Employees?

Warning: For details on filing requirements and instructions, go to www.irs.gov to download IRS publications on Affordable Care Act (ACA).

 

The information in Form 1095-C Part II (Employee Offer and Coverage) and Part III (Covered Individuals) comes from the Affordable Care Act Compliance Details window for each employee (Tasks, ACA Compliance; in the Employee Hour Allocation table, click Details for each employee).

In the Affordable Care Act Compliance Details window, the first table corresponds to line items in Part II of Form 1095-C:

• Offer of Coverage corresponds to line 14
• Employee Share of Premium corresponds to line 15
• Applicable Safe Harbor corresponds to line 16
  Note: If the ACA Employee Coverage report is not in your Reports menu, use the Reports Manager to add it. The report file PR ACA Employee Coverage.rpt is stored in this location: X:\ProgramData\SAGE\TIMBERLINE OFFICE\9.5\ACCOUNTING\Report (X represents the location of your server).

See the example below:

To review the information for Part II (Employee Offer and Coverage) in a report:

1. From the Payroll Reports menu, select ACA Reporting, ACA Employee Coverage.
2. Enter the Payroll Year.
3. Print the report.

Columns in the report correspond to line items of Form 1095-C:

• Coverage Code corresponds to line 14
• Plan Share Amount corresponds to line 15*
• Safe Harbor Code corresponds to line 16

* Line 15 is very specific.  Complete line 15 only if code 1B, 1C, 1D, 1E, 1J, 1K, 1L, 1M, 1N, 1O, 1P, 1Q, 1T or 1U is entered on line 14 either in the "All 12 Months" box or in any of the monthly boxes.  Enter the amount of the Employee Required Contribution, which is generally, the employee share of the monthly cost for the lowest-cost self-only, minimum essential coverage providing minimum value that is offered to the employee.  This is not what the employee has elected to pay, but what he "could" pay.

Note: In the report, the months are listed in rows while they are listed as columns in the 1095-C.

In the Affordable Care Act Compliance Details window, the second table corresponds to line items in Part III of Form 1095-C:

See the example below:

To review the information for Part III (Covered Individuals) in a report:

1. From the Payroll Reports menu, select ACA Reporting, ACA Dependent Coverage.
2. Enter the Payroll Year.
3. Print the report.